MEMORANDUM OF DECISION
ORMA R. SMITH, District Judge.
This action is before the court on petition of the Bank of Mississippi (Bank), for a review of the action of Honorable Eugene J. Raphael, Referee in Bankruptcy, in denying the Bank's reclamation petition for the reclamation of the inventory used by bankrupt in the operation of a dress shop at 1411 Ida Street, Tupelo, Lee County, Mississippi under the trade or business name "Carolyn's Fashions".
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